D VAT AMENDMENT IN BUDGET 2010

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY))
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (T&E) DEPARTMENT
DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02

No.F.3(30)/Fin.(T&E)/2009-10/jsfin/285 Dated : 01.04.2010
NOTIFICATION

Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it
is expedient in the interest of general public so to do.
Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value
Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of
Delhi, hereby, makes the following amendments in the Schedules appended to the said Act,
namely:-
AMENDMENTS
1. In the First Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3
of 2005), hereinafter referred to as the "principal Act",-
(a) the commodity mentioned at Sl. No.73 and 74 shall be omitted;
(b) after commodity at Sl. No.75, the following commodities shall be added, namely :-
“76 Oral Iron Chelator Defarasirox.
77 Liquefied Petroleum Gas (LPG) for domestic use.".
2. In the Third Schedule appended to the principal Act, -
(a) the commodities mentioned at Sl. Nos. 20, 118, 165, 166, 168, 169, 171, 179, 181, 182,
184, 185 and 186 shall be omitted;
(b) for the commodity at Sl. No. 6, the following commodity shall be substituted, namely:-
“ 6 All utensils (including pressure cookers/pans) except utensils made of precious
metals”;
(c) for the commodity at Sl.No.24, the following commodity shall be substituted, namely:-
"24 Declared goods as specified in section 14 of the Central Sales Tax Act,
1956 but not including cereals, pulses, sugar, textiles, tobacco and Liquefied Petroleum
Gas (LPG) for domestic use ." ;
(d) for the commodity at Sl. No. 41, the following commodity shall be substituted,
namely:-
“41 Computers, telephone and parts thereof, teleprinter and wireless
equipment and parts thereof, Mobile phone and all mobile
accessories costing upto rupees ten thousand";
(e) in the commodity at Sl. No. 41A, in the table, in column 2, for entry against Sl.No.7,
the following entry shall be substituted, namely:-
"Uninterrupted Power Supplies (UPS) and their parts";
(f) for the commodity at Sl. No. 57, the following commodity shall be substituted, namely:-
“57 Readymade garments costing upto rupees five thousand but not including those
made up of khadi";
(g) for the commodity at Sl. No. 76, the following commodity shall be substituted,
namely:-
“76 Writing instruments costing upto rupees one thousand per piece, geometry boxes,
colour boxes, crayons and pencil sharpeners”;
(h) for the commodity at Sl. No. 81, the following commodity shall be substituted,
namely:-
“81 Kirana items namely ararote, singhara, kuttu & their atta, kala namak, sendha
namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burada, til,
rai, postdana, mungafali dana, sabudana, roli, mehendi patti, pisi mehendi”;
(i) for the commodity at Sl. No. 180, the following commodity shall be substituted,
namely:-
“180 Liquefied Petroleum Gas (LPG) other than for domestic use and Piped Natural
Gas (PNG)”
(j) after the commodity at Sl.No.187, the following commodities shall be added, namely :-
“188 Bio- inputs like bio- fertilizers, micro-nutrients and Plant Growth
Promoters.
189 Kerosene- stoves, Lanterns and Petromax and their spares.”.
3. In the Fourth Schedule appended to the principal Act, -
(a) in the commodity at Sl.No.1, for entry (v), the following entry shall be substituted,
namely:-
" (v) Diesel;";
(b) after the commodity at Sl.No.10, the following commodities shall be added, namely :-
"11 Aerated Drinks.
12 Watches costing above rupees five thousand”.
This notification shall come into force with immediate effect.
By order and in the name of the
Lt. Governor of the National
Capital Territory of Delhi,
Sd/-
(AJAY KUMAR GARG)
JOINT SECRETARY (FIN./PLG.)
No.F.3(30)/Fin.(T&E)/2009-10/jsfin/285 Dated : 01.04.2010